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2010 (8) TMI 860 - MADHYA PRADESH HIGH COURTWhether the benefit of the exemption notification dated May 5, 1997, is not available for levy of tax under section 9B of the Madhya Pradesh Commercial Tax Act, 1994? Held that:- Reading the exemption notification, as it is the reduction of tax is in respect of the levy of tax under section 9 of the Act only and not for the levy of tax under section 9B of the Act. In view of the aforesaid analysis, the contention of the petitioner that the benefit of the exemption notification should also be available to the petitioner for the purpose of levy of tax under section 9B cannot be accepted. No error has been committed by the assessing authority and the revisional authority in this regard. Appeal dismissed.
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